75A.  Circumstances in which imported goods free of duty are admissible under a rebate item of Schedule No. 4

 

Notwithstanding section 75, imported goods free of duty that are –

 

(a)     exempt from value-added tax in terms of any item in paragraph 8 to Schedule 1 to the Value-Added Tax Act (Act No. 89 of 1991); and

 

(b)     identified by the item number and description identical to any item in Schedule No. 4 to this Act,

 

may be entered under the item in paragraph 8 of Schedule 1 to the Value-Added Tax Act, 1991, but the goods shall, in addition to any relevant provision of the Value-Added Tax Act, 1991, be subject to compliance with the provisions of section 75 of this Act and the corresponding item of Schedule No. 4 as if the goods were entered thereunder.

[Section 75A inserted by section 29 of Act 18 of 2009]